Direct evidence on the incorporation of high concentration of oxygen into undoped AlGaN layers for the AlGaN/GaN heterostuctures is provided by scanning photoemission microscopy using synchrotron radiation. In-situ annealing at $1000^{circ}C$ resulted in a significant increase in the oxygen concentration at the AlGaN surface due to the predominant formation of Al-O bonds. The oxygen incorporation into the AlGaN layers resulting from the high reactivity of Al to oxygen can enhance the tunneling-assisted transport of electrons at the metal/AlGaN interface, leading to the reduction of the Schottky barrier height and the increase of the sheet carrier concentration near the AlGaN/GaN interface.